How to import goods
into Ghana.

1. Register as an importer

Every import is declared against an identified importer. For an individual that is your Ghana Card number, which now serves as your Taxpayer Identification Number (TIN). For a business it is the company TIN issued by the Ghana Revenue Authority (GRA). Make sure the name on your bill of lading and invoice matches the name registered to that number.

If you import for a business, register the company first and keep its TIN and VAT details to hand. Some goods also require the importer to be registered with a regulator before anything ships, for example the Food and Drugs Authority for food, cosmetics and medicines.

2. Check what you can import and which permits apply

Before you pay a supplier, check three things.

• Prohibited goods. Some items cannot be imported at all, such as narcotics, counterfeit goods and certain used appliances. Used vehicles more than 15 years old from manufacture are refused from 1 October 2026 (see our used car guide).
• Restricted goods. Many products are allowed only with a permit or approval: food, drinks, medicines and cosmetics need the FDA (FDA permit guide), and other agencies cover items such as chemicals, plants and animal products, telecom equipment and goods under mandatory Ghana Standards Authority standards.
• Product registration. Some approvals take weeks. Start them before the order is placed, not when the ship is at sea.

If you are not sure where your product falls, send us a description and the supplier's product sheet. Checking takes far less time than re-exporting a refused shipment.

3. Agree supplier terms (Incoterms)

The Incoterm on your purchase order decides who pays for and controls each leg of the journey. The common ones for Ghana importers are:

• EXW (Ex Works): you collect from the supplier's premises and handle everything, including export clearance.
• FOB (Free on Board): the supplier delivers the goods onto the vessel at the origin port. You control the freight and insurance from there.
• CIF or CFR: the supplier books the freight to Tema. Convenient, but you lose control of the shipping line, and the destination charges can be higher than you expect.

For most importers FOB gives the best balance of cost and control. Whatever you agree, the customs value in Ghana is based on CIF, so freight and insurance are always added. More detail is in our guide to Incoterms for Ghana importers.

4. Choose how the goods travel

Sea freight carries most imports into Tema. Use a full container (FCL) for larger orders or a shared container (LCL) when you have only a few cubic metres. Our guide to FCL vs LCL explains where the breakeven sits.

Air freight into Accra airport suits samples, spare parts and urgent or high-value stock. It is charged by actual or volumetric weight, whichever is higher.

Road freight brings goods in from neighbouring countries through the land borders.

We arrange all three, including the main routes such as China to Ghana and Dubai to Ghana. See sea freight and air freight for how each works.

5. Get the documents right

Customs works from paper, and most delays start with a mismatch between documents. You will need at least:

• The bill of lading (sea) or air waybill (air), naming you as consignee
• The commercial invoice with full descriptions, quantities, unit prices and currency
• The packing list with weights and package counts that match the invoice
• Your TIN or Ghana Card number
• Any permits and certificates: FDA, GSA, a certificate of origin for ECOWAS preference, and others for regulated goods

Check that descriptions, quantities and values agree across every document before the goods ship. The full list is in our import documents checklist.

6. Declare, classify, value and pay

This is the customs stage, handled by a licensed customs broker in ICUMS, Ghana's customs system. We lodge the declaration before the vessel arrives so the work starts on the day of discharge. Our guide to ICUMS explains how the system works.

• Classification. Each item is given an HS code, which sets its duty band of 0, 5, 10, 20 or 35 percent. See HS codes in Ghana.
• Valuation. The customs value is the CIF value: the cost of the goods plus freight and insurance, converted to cedis at the customs exchange rate for the week.
• Duty and taxes. Import duty, levies, VAT, NHIL and GETFund are assessed on that value and paid through an approved bank. Estimate them in advance with the import duty calculator, and read how import duty is calculated.

Have the duty funds ready before the ship docks. Waiting for money is one of the most common reasons containers sit in the port.

7. Examination, release and delivery

Customs selects shipments for checks based on risk. Some are released after a document review, others are scanned or physically examined, with your agent present. Accurate documents make a quick release more likely.

After customs release, the shipping line issues a delivery order once its local charges are paid, the terminal charges are settled, and the container can leave the port. Port storage stops at gate-out, but the shipping line's clock keeps running until the empty container is returned. Our guide to demurrage and storage at Tema explains both clocks.

We then truck the goods to your warehouse or shop, or hold them in storage until you need them. The whole sequence is set out in how customs clearance works at Tema, and you can follow each stage on our tracking page.

8. After clearance: keep your records

Clearance is not the end of customs' interest. GRA can review declarations after release, and businesses claim input VAT and withholding tax credits from their import documents. Keep a complete file for each shipment: the declaration, the duty receipts, the invoice, packing list, bill of lading, permits and any correspondence on value or classification.

Then review the shipment. Note how long each stage took, what the duty came to against your estimate, and any charges you did not expect. Small changes, such as moving from CIF to FOB terms, consolidating suppliers or getting permits earlier, make the next shipment cheaper and faster.

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